This issue includes the articles

• Front Page - Fair Value Measurement: FASB Update
• Robin Taylor - Sensitivity (or is it Sensibility?) Analysis
• Robert Duffy - What’s in a Letter? An Introduction to 141R
• Linda Trugman - Using the Income Approach to Value Family Limited Partnerships
• Donald Wisehart - Dangers of Mixing Transaction Databases
• Gail Markham - Are Stock Options Marital Assets Subject to Equitable Distribution?
• Five Tips for Preparing an Engagement Letter
• Steve Oscher (guest columnist) - Forensic Services in Fraud: From Super Nerd to Super Sleuth
• Terry Allen - What is Unique About Bank Valuation?
• Mike Hill Sr. - Hill Says... USPAP 2006: Major Changes Afoot
• Robert Grossman - What’s Happening at the NACVA?
• Eva Lang - Expert Resources: Alacra - They’ve Got the Good Stuff
• In the Courtroom
  • Appreciation in Controlling Interest in Separate Property: Business Valued Using Recent
    Transaction of Minority Interest
  • Court Tax Affects S Corporation in Fair Value Matter
  • Herbert Kohler Jr. et. al. v. Commissioner
  • Expert Tips are featured throughout this issue.

  Fair, Values, Measurements, FASB, Updates, Sensitivity, Sensibility, Analysis, Analyses, 144R, Incomes, Approaches, Values, Family, Limited, Partnerships, Transactions, Databases, Stocks, Options, Marital, Assets, Equitable, Distributions, Forensics, Services, Fraud, Banks, Valuations, USPAP, NACVA, Alacra, Appreciation, Controlling, Interests, Minority, Courts, Taxes, Corporations, Herbert, Kohler, Commissioner, T.C., Memo